Lambert Chapman LLP make Pre-Budget Report predictions

On our main site we produced an article making predictions on the forthcoming Pre-Budget Report. Our material came from a number of Lambert Chapman personnel and the full text of their thoughts is included below. We would be delighted if you wished to add your own comments underneath.

Chris Harman 

Colin Timms, Financial Secretary to the Treasury recently said ‘It is right that taxpayers pay their fair share of tax.  However, there are a minority who continue to seek ways to avoid paying their share.  This is unacceptable.  It is unfair on the majority of taxpayers, undermines fiscal sustainability, and reduces funding for public services.  This Government will not tolerate tax avoidance schemes or tax evasion in any form, and will act promptly to tackle both of these’.

 From that statement which includes tax avoidance I must put as one of my top predictions that:

• HMRC will take the view that many things that are tax planning will, in HMRC view, be considered as tax avoidance and therefore many simple and standard tax planning actions will be disallowed. 

Other predictions:

• Corporation Tax : Small Companies rate to stay at 21%.  Main rate to stay at 28%.
• Income Tax : A 60% rate to be introduced for income above £250,000.  Environmental issue ; People who commute to work in their car and who are provided with free parking by their employer will have a taxable benefit on the provision of the parking space unless they also transport a passenger to their workplace.
• Capital Gains Tax : The rate to increase to at least 25%.  The Exemption to elect for a second home to be a Principle Private Residence (PPR) to be abolished.  PPR to be exempt only up to a fixed level of gain and any PPR gain over that level to be taxed at a rate that is less than the full CGT rate. 
• IHT : The £nil rate band to increase to £750,000.  A 50% band on Estates over £5,000,000.  Business Property Relief and Agricultural Property Relief to be capped.
• NIC : No changes.
• Stamp Duty : The £175,000 starting level for residential houses to be extended to £200,000 w.e.f 1/12/2009.
• VAT : The 15% rate will continue until 30th June 2010 from when it will be 20%.  The reduced rate of 5% for domestic heating will be increased to 10% w.e.f 1st January 2010 (I must get my next lot of oil ordered!)
• Wealth Tax : A new tax which will be 0.25% on assets, anywhere in the world, owned by a U.K. domiciled resident where their Open Market Value at 31st December each year exceeds £5,000,000.  The rate will be increased or the excess level will be reduced in the tax year during which people emigrate.
• The proposed alignment of our fiscal year to be moved to a calendar year and therefore inline with much of the world.
• Beer and spirit duties : The duties will remain the same but steps will be put in place to set minimum selling prices so that supermarkets can’t sell cheap alcohol.
• Road Fund Licence : Increases on ’unfriendly vehicles’.  The lowering of the emission bands for ‘friendly vehicles’.
• Funding for the building of more Universities to start in 2013.  This will be because more people will have to have a ‘degree’ before they can undertake their chosen work* and will also be seen as giving the Construction Industry a boost following on from the Olympics building work.  Measures will be brought in so that ‘one man band’ and ‘labour only’ construction workers will have to be employees and not self employed if they are to work on any such projects.
• The ‘remittance basis’ for U.K. residents who are not U.K. domiciled will apply to those who have been U.K. resident for five of the last seven years (instead of 7 of the last 9 years).
• Long term unemployed without any qualifications will be offered a cash inducement to travel to interviews and jobs (for the first year of work). Those who have studied and worked will have to get on with it without any help). 

I heard on the radio this morning that all new nurses will, by 2013 (funny that is after the Olympics!) have to have a degree before they can become a nurse.  I know that they have to undergo learning and need a degree or a diploma to be a nurse (they can start nurse training with no qualifications), but, the radio report only mentioned a degree so is a diploma out of the window?  Isn’t nursing a vocation?  I can foresee other trades will be pushed towards having to have qualifications i.e a butcher needing something in the field of chemistry combined with biology!

Gill Philpott and the Tax Team

Capital gains tax rate to rise to 25% to cut the differential between income tax and capital gains tax which has in the last year led to tax payers seeking to tax events as capital rather than income

To assist the property market the retention of the £175,000 Stamp Duty Land Tax exemption

Introduction of anti avoidance legislation aimed at removing tax advantages of employee benefit arrangements

Another deferral on the introduction of the income shifting rules due to difficulties in drafting the legislation

A measure to penalise ‘fat cat’ city bonuses – perhaps in the form of a punative National Insurance Rate,

and of course the perenial favourites years measures to promote green issues and measures to penalise the drinkers and smokers and drivers of fuel guzzling cars

Something we would like to see but don’t think will be introduced profit averaging for all businesses and not just farmers and artists to help businesses even out profits, tax and therefore cashflow between the good and bad years.

Mike Carabine

Mike Carabine

The standard VAT rate is due to go back up to 17.5% from 1 January 2010. However I predict the increase will be delayed 1 or 2 months but will rise to 18% (possibly even as far as 20%).

Potentially reducing the range of supplies qualifying for VAT zero-rating, blaming EC legislation whilst increasing the amount coming into Treasury coffers.

More attacks on tax avoidance schemes.

Corporation Tax for small companies to rise to 22% as was meant to happen from 1 April 2009. Rates for large companies to continue to fall.

Nigel Whittle 

Increase the Capital Gains Tax rate to 30%

Lisa Potter 

I believe that Government will be playing their cards close to their chest.  With an election around the corner they would be suicidal to make any radical announcements beyond those already in place without further risking their chances of being re-elected.    

 The one announcement to keep an eye out for will be the VAT rate from 1st January, I believe that this may be announced at a higher rate than the 17.5% previously in place.   Regardless of what the rate is, businesses will once again suffer from the inconvenience of the administration burden as a result of the change and many will remain confused as to what income falls under what VAT regime.

 I believe that the 50% higher rate will be fully implemented for forthcoming tax periods.   As for corporation tax I would like to see some changes to the rate for smaller companies, larger company’s have benefited from decrease in rates whilst the smaller company rate has increased.  In light of the current climate this should be addressed to assist those businesses that are in more need of the assistance.      

Overall I think it will be a non-eventful Pre-Budget report based more on the protection of their re-election chances than changes to legislation that will lose them votes.

Richard Thomson

With the next election looming, I think they will be looking for increasing support from voters whilst trying to increase revenue, by delayed measures and targeting higher earners.

Therefore unlikely to increase VAT, Corp tax etc in short term.

Likely to have notional ‘feel good’ announcements:

• Gift to pensioners – extra winter payments,   tax benefits etc.
• Revision of tax credits with increase to lower incomes.
• Further adjustment to ISA’s and encouragement of savings.

And will also have:

Increasing tax on wealthy – perhaps reducing the £150K 50% band.

Increasing NIC on high earners – increasing rate, upper band.

Focusing on Green issues and tax incentives, with additional tax charges for those not being green.

Increase to CGT rate of 18%, which is relatively low.

Revision to IHT to assist middle England – which as house prices have fallen, won’t be as dramatic as many claim.

and of course:

preventing Income shifting, introducing NIC on close company divi’s, increasing tax avoidance schemes etc.

Nick Forsyth asks “How much is enough” when it comes to concert ticket disbursements?

I’ve been buying tickets for over 30 years and in that time I’ve come to consider that I might have been abused more as each year passes. I know how much I’ve paid as I have a collection of programmes including ticket stubs and I can tell you that a Wembley Empire Pool concert cost £4 a ticket in 1978 and a heck of a lot more these days. What I find really disconcerting is not the price of the ticket but the add ons that seem to increase in both value and number as time passes.

At one time as I remember you would get charged a fee that then became a fee per ticket and then started to increase in value. You then had postage added onto the cost as a further extra and now you can add “to your door before the kettle boils” for another fiver.

Last night I bought tickets to see Billy Connolly with Ticketmaster and had two options, post for a fee or a link for the same fee. I chose the link and have received it by email. What this allows you to do is to print off your own tickets and take them to the concert. I’ve been involved in a concert with paper tickets and it is really scary. Some people have a normal looking ticket and you have a piece of A4 paper. I didn’t apply for them so when I was handed my piece of A4 I was ready to go home but we walked in without any trouble – in fact it was as easy as when I saw David Lee Roth at Hammersmith and we walked in through the main entrance – having paid a tout – without any tickets at all behind a member of the show security, making people with tickets wait whilst we got in, to stand in the stalls.

The more I think about it the more it occurs to me that the link is more effective but also close to a con. Surely I am using my own paper and toner cartridge to print this ticket and depending upon the colours it might cost me more to print it off than the fee I’ve paid. So it boils down to whether the link is cost effective? If its price mirrors the cost of postage then clearly not, but then again it is Ticketmaster so you expect premium pricing.

I’ve also noticed that certain ticket prices have shown a huge hike recently. Possibly because a lot of the artists I consider seeing are getting on a bit and their pensions aren’t doing too well on a 0.5% base rate but then again maybe not. Surely the industry wants to get its act together and look at setting a reasonable price for the event to include all these disbursements so that we the general public don’t feel cheated when buying tickets to see them.

The Car Scrappage Scheme – is it for you?

The car scrappage scheme was introduced at the last budget until 31 March 2010 in an effort to provide £300 million support to the car industry. It follows on from schemes that have been operating successfully in some European Countries. Essentially you can get £2,000 for trading in a 10 year old car that you have owned for at least a year for a new vehicle. £1,000 comes from the government and the balance from the vehicle manufacturer. With cars always being a touchy topic we asked Nick and Chris to put forward points in favour or against the scheme.

For: I’m no car enthusiast so for me the vehicle is designed to get one from A to B in the maximum of comfort. I am hopeful that the scheme produces increased orders and allows employment to be maintained within the car industry in the United Kingdom.

Safety is an important point. Whilst I look back warmly to travelling around the country in a Ford Cortina or a Hillman Hunter it does not mean I need to repeat the experience. Whilst classic cars look lovely I have to confess I don’t feel comfortable in them and even with the safest of drivers I am not convinced we will get round the next corner.  A 10 year old car might not necessarily present such a problem but we do forget that a previous car does not have the brakes that our current model has!

Comfort comes a strong second to safety in my book. If we spend time in our car surely we want to be as comfortable as possible. I am sure that the current model for the majority of cars is more comfortable and therefore preferable to the one being scrapped!

The green issue is also an important consideration. In the small car market I am sure that huge strides have been made in the last 10 years to make the engines more efficient and with car taxation being changed over from the old CC method to the new CO2’s continued efforts are being made to reduce the emissions that are harmful to the environment. What gets overlooked is the miles travelled to bring vehicles into the Country but this is a political hot potato, along with food miles, that will be debated more and more as time passes.

The majority of people want to drive the newest vehicle that they can. When I started driving you aspired to a new vehicle but knew it was a distant dream. Long journeys were planned with spare parts in mind or not even contemplated and starting the vehicle on cold winter mornings a lottery to say the least! Youngsters have never experienced these problems and there is no reason to suggest that they would want to start. Affording the vehicle and insuring it are the current problems but that’s another issue altogether!

Against: I look at the car scrappage scheme as a classic car enthusiast, someone who is concerned for our environment and as a Tax Partner of Lambert Chapman LLP. The three don’t mix. I recollect we were told the car scrappage scheme was to boost the UK car industry and take older vehicles off the road in favour of newer, safer and potentially greener cars.

Let me break down this sentence into the following:

“UK Car Industry”

I consider that the UK doesn’t have a car industry anymore, at least, not of the importance it once was. We used to be a world leader in the car industry but by a mixture of complacency, poor management and over enthusiastic union power, it was destroyed. The car scrappage scheme certainly brings newer cars onto the road and a lot of them are the small lower end market vehicles which, by the very nature of their manufacturers, means a lot of our money is leaving these shores. I recently saw a newspaper report that a certain Japanese manufacturer was having to get its work force to work overtime so they could build enough cars to ship to Britain in time for the new batch of UK registrations.

“Newer Cars”

Why do we have to love “newer cars”? Why don’t we look to having well built cars that last? We are preoccupied with fads and fashion.

“Safer Cars”

 I agree that if cars are poorly maintained they become unsafe so why not channel some of the money into resources to make sure the authorities can finance more rigid checking of more vehicles to ensure they are safe? A modern car is easier to drive than an old car but if the driver adapts their style an old car, driven correctly, is safe (maybe a purge on unsafe drivers is needed?)

“Greener Cars”

I am not convinced on this. I said I was a car enthusiast and my classic car is a 1972 Rover V8. People may say that it is a gas guzzler and not very green but I counter that argument by pointing out I am driving 37 year old metal. There hasn’t been the cost of using fossil fuels to destroy the old vehicle and refine metal to make a new vehicle (never mind the transport costs, etc of new vehicles). Our Government introduced, in April 2002, a 100% capital allowance relief on cars with low emissions. The 100% only applies to new cars so a second hand car doesn’t qualify for the enhanced relief. That is not green as it does not encourage recycling!

I don’t see the car scrappage scheme as really being the answer. I feel that the money could have been better spent in supporting industries that generate wealth for our country. There is also the impact on small businesses who rely upon making parts for old cars. Many of those businesses are in Britain and close to the old car manufacturing establishments. As at August 2009 it was reported that there has been over 35,000 new cars ordered because of the Government scrappage scheme. I am surprised at the number which means 35,000 less opportunities. If the green issue is to be addressed then why is there not a heavy charge on new luxury motor cars or why did they not use the car scrappage money as an incentive on new green vehicles that really are green and are being produced in the normal course of replacing cars?

Recently there was a report that some manufacturers have increased their car prices because of the car scrappage scheme so that they end up being in the same position. That is disappointing but from an economic point of view, who can really blame them?

On a final note, I know of a number of good classic cars that have gone into the scrappage scheme. The scheme means they must be destroyed so it is likely there have been some good, running and reliable old cars that provided transport to a family and the vehicle isn’t going to depreciate any more and could possibly be appreciating. Will the replacement cars depreciate? I suppose one way of looking at it is that the owners of similar models of cars that are in turn classics will find the value of their classic has increased. I could be one of them.

So there you have it – but what do you think?  If you wish to add your own comment at the foot of this article.

Uncle Audley reviews Harman’s driving!

I’d given Uncle Audley a wide berth fearing he would be like a coiled spring over the Baroness Scotland case but when I called to see how he was he’d just read a piece about Harriet Harman that had re-stoked his boiler!

 “You know where to find me, ….know where to find me, well I ask you is this the sort of behaviour we should expect from our Government ministers?”

 “But it was in the Paper Uncle,” I said, “and they are not always accurate in their reporting” Big error on my part!

 “Now look here this was The Times (Harriet Harman faces quiz over prang)not some red top rag. And it suggests that it was an accident caused whilst driving using a mobile. What an example. The woman has never been able to stick to the speed limit and now drives away from a car she has hit. It makes you wonder whether she would have stopped if no one had seen her?  No doubt the book won’t be thrown at her by the Prime Minister just like the Baroness Scotland who I cannot fathom why remains in her post as our Attorney General.”

 “Oh dear,” I thought, “now I’m for it!”

 “Why someone in such high office would take into employment an illegal immigrant beggars belief. And what we don’t yet know is whether we as the tax payer have picked up the cost as part of an expenses claim? Granted she was fined the maximum sum of £5,000 but surely she and the Prime Minister have to accept that if you cannot set the right example and having failed so badly resignation is the only answer. What would happen if you acted for a large company with a decent sized board and the one responsible for employing the staff stepped out of line so badly. He would probably get the sack and the company would have to pay the fines. Am I wrong or have things changed so much from my day?”

I had to accept that Uncle was probably right – unless the Board had taken the risks together – but I kept that thought to myself for fear of another tirade.

“Unfortunately, it was the same with the Tories. The third term leads to all manner of misdemeanours and a failure to do the right thing. At least in May the Country decides – if we have the energy to vote for one or other of them when we get there!” and with a click he was gone. I hadn’t got as far as asking after his health but concluded that he was his normal self and therefore OK. Having dealt with my family duty I returned to the garden to prepare for the autumn.

Lambert Chapman LLP’s John Smith-Daye says, “I am not a gambling man but……”

As anyone who knows me will tell you, I am a typical male chartered accountant – I have been called “tight fisted”, “mean”, even “boring and unadventurous” – I prefer to call myself “prudent” and “cautious”, two words much used by our beloved (?) Prime Minister, particularly during his stint as Chancellor of the Exchequer.

However, there is an opportunity coming up that may to some be considered a gamble, but to me is all but a dead cert. I am willing to bet my monthly pocket money – yes, up to £2.50 – on the VAT rate remaining at 15% beyond the end of the year. I have heard rumours that the temporary reduction might be extended by a few days to help the retail industry with the January sales.

But – Lo! What is that on the horizon? Do I see an election in the very near future? And do I perhaps feel that the Government may try to win votes by currying favour with the Electorate At Large? And am I really a cynic?

Answers on a postcard please, with the usual £10 note stuck to it with sticky tape, to me at our Maldon office. Don’t send them to my home address, please – my wife might get hold of them.

So will John be right? If you haven’t got a postcard handy leave him a note below:

“Not many People know that!”

Earlier this year Sir Michael Caine railed against the introduction of the 50% top rate of income tax by the Chancellor. “If the top rate goes beyond 50%, then I shall leave the UK” he was quoted as saying.

I have news for Sir Michael. He needs to start packing his suitcase now! The top rate will be 51%. Sir Michael had forgotten about the 1% national insurance hike which the Chancellor introduced a few years ago.

In fairness, Sir Michael is not the only one to overlook this. The Chancellor tends to as well. This is pretty much the highest accolade for a stealth tax.

Yet, for people with income just above the £100,000 the actual marginal rate is going to be 61%.

Of course, Sir Michael can simply leap on a plane and change his residence at a moments notice. That sort of pre-emptive action is not possible for must British taxpayers.  What they can do is to plan to minimise impact of the tax hikes when they come in on 6th April next.

That is indeed where we might come in. We are looking for the opportunity to advise businesses on what can be done. If you need some advice give us a call on 01376 326266.

Uncle Audley talks of compassion

 We all gathered together over the Bank Holiday and after lunch the conversation got round to actions taken on compassionate grounds. As you can imagine Uncle Audley was keen to take his part when the release of prisoners was brought up;

 “These days we can’t see the wood for the trees when we take these decisions. Take Biggs as an example. When the Great Train Robbery took place the world was a very different place. Footage of the robbery shows that. Those boys took an awful lot of money and were merciless with the driver. Violent and horrific crimes were on the increase with people like Harry Roberts on the run after shooting a Policeman and Brady and Hindley on the loose. While I accept that Mr Biggs was not on the footplate I cannot forget the pictures of him sitting in Brazil posing and holding up a bottle of beer to the camera or his participation on songs with that Sex Pistols group – one somewhat unsavourily as I remember reading was to be called Cosh the Driver during the 1970’s. His disrespect to us all at that time alone, good laugh it may have been to him, is enough to keep him locked up. Many of us could not name the rest of the gang a lot of whom did serve out their sentences but we can remember Biggs. They would probably say good luck to him well done, and had he not given us the proverbial 2 fingers I might be more compassionate towards him.”

 Talk then moved onto the release of the Lockerbie bomber which appeared to incense Uncle Audley even more. “This is a total shambles of a situation demonstrating how easily an own goal can be scored. It reminds me of a saying from my youth, casual talk costs lives. In this case no lives might be lost but casual talk certainly costs. Remember that bloke with the glasses from that Beatnik group talking about his popularity being bigger than Jesus?”

 We all looked at each other a bit lost till Aunt Ginny exclaimed, “You mean John Lennon of the Beatles?”

 “Yes that’s the chap. His casual remark got the American’s united and they were burning effigies and records and encouraging a boycott of future records. Yes, they got over it but it need not have happened if he had been more careful and thought through what he was saying. Surely that’s the point that the Scots Parliament missed. Thinking through all aspects of the decision. I accept that American’s won’t stop drinking Scotch Whiskey forever but if they boycott it for a few months and don’t visit next summer then Scotland really does suffer. These people think they are really important and this is the first time that this minister is making a decision upon which the world will focus so you would think he would take into account all the implications. But no, it looks like the decision of the local Parish Council which to the Americans is probably what they perceive the Scottish Parliament to be!”

 Well we did laugh! And with that he sat back and smiled returning to the genial old Uncle he is between his rants!

Top of the League – and having a laugh!

3 games down, 9 points and top of the League. Who’d have believed it? Not me for sure, 1 week down 25% towards the safety net points total and Birmingham City at home on Saturday. Last time they were up they took 6 points from us with a wicked 40 yarder that could have gone anywhere and a post Carling Cup win embarrassment by 4-1 at St Andrews. In that period we approached games with arrogance (having won a cup) and played without any at all – this time I hope we keep our feet securely on the ground.

Birmingham presents my first visit to White Hart Lane this season having been away for the Liverpool game. I may be wrong but I think it will be a great atmosphere on Saturday with us starting out top of the table. Over recent years – since Martin Jol was our manager – the atmosphere has continually improved at what used to be an apprehensive and quiet stadium and I have slight concerns that if the redevelopment plans go ahead that a lot of this will be lost. I also read Arsene Wenger’s thoughts about stadium redevelopments and have to admit that he has a point. With all clubs it is important to have a team to put into a brilliant new stadium as after it is built there is the risk that finances will be under pressure for a couple of years. Arsene pointed out a number of clubs now struggling in the lower leagues who had moved to new homes and it’s fair to say that without Champions League money of about £60 million a season Arsenal might have more worries on their broad shoulders.

After all it was only the early 1970’s when Chelsea built a fantastic new stand and bankrupted the club until Mr A stepped in and changed their finances all around. That stand helped Chelsea’s record against Tottenham to what it is today. When they were a regulation win for us the stand made sure they were in the second division and safe from Archibald, Crooks, Hoddle, Ardiles etc.

I appreciate that the Tottenham board think that we need more seats available at our ground and I do support this. But how many is the question? Firstly, we have to be mindful that a generation of new football supporters have chosen Arsenal, Chelsea and possibly Manchester United over Spurs because of their much better records since the mid nineties so can we sell out week in week out.. You might call this a bit defeatist but I well remember the financial crisis in 1990/91 at the club resulting in the sale of Gascoigne when “no club” might have been a possibility.

Then there is the issue of being a buying/selling club. If our form continues it certainly brings some of our star players into the spotlight and current Top4/Manchester City radar. Defoe might stay with Harry but will that be the case with Modric or Palacious? And then you are rebuilding the side and restricting your potential. What is true is that there will always be 36 to 40 thousand who will make the effort go to the games but after that you do need a team. As a Spurs member I can get tickets, for some games you have to put yourself out but not for all, so does this suggest that we can sell out a new stadium? Granted we may have lots on a season ticket list – but don’t most of them already go as members and if they don’t why will they go if they suddenly get the opportunity of season tickets. I’m not sure I understand it – maybe you can enlighten me?

 But for now let’s just enjoy being top of the table. Come on you Spurs!  

Is the recession over?

We’ve read on various web sites and newspapers that the recession is over, in fact our own website ran a business news article from no less an authority as The Institute of Chartered Accountants telling us so. But is this really correct?

Economies don’t turn on and off like light switches they need time to produce trends. Our experience of local retail before the holiday period was one of disappointment and other businesses were not reporting massive trend changes on what they had previously been experiencing.

We would be interested on your thoughts as business people as to the trends you are experiencing and whether you believe the recession is over? Please comment in the box below.

Lambert Chapman LLP complete Sunrise Walk

Here come the girls! 

Well they did it and without much training and despite a few aches and minor pains no serious injury; but what did they think?

Carrol (No 3 above) commented, “As the oldest member of the Lambert Chapman team, I was a little apprehensive about walking for 18 km especially in the warm weather, but I was reassured that the “youngsters” would not abandon me.  True to their word I was encouraged by some pithy conversation and some (pretend I’m sure) grievances about their own aches and pains and was pleasantly surprised to cross the finish line in 3hrs and 45 minutes in step with two teammates. 

The sense of satisfaction was felt by all of us, none of whom are fitness fanatics and each of us has learnt that walking can be done by anyone especially if you have a worthy charity goal.  The marshalling (especially by the Lambert Chapman volunteers) was very encouraging and the chocolate bar after 9 km much needed, as was the coffee and bacon roll breakfast.  It may be too early to commit to another walk next year but the spirit is there even if the body is not quite in agreement.

Two replacement knees on Lambert Chapman expenses please!!”

Sarah (No 2 above) said, “ As those who know me will tell you exercise and getting up early are not easy tasks for me. I was surprised and pleased that I managed to complete the walk and I think we all did a grand job. I think we are all paying for it now though.”

Tracey (No 4 above) said, “When we were asked if anyone was interested in taking part in the Sunrise Walk for Farleigh Hospice I thought how nice it would be to be walking at daybreak. However, when faced with the alarm clock going off at 10 past 3 in the morning there were slightly different sentiments going through my head!

Once having got up though, I thoroughly enjoyed the experience. It was lovely to be one of so many ladies taking part, and it was lovely to be walking with friends and having a natter, and raising money for a really worthwhile cause. With hindsight, the little bit of practise we put in struggling from pub to pub a couple of weeks before, was probably not enough, as my legs are still feeling the strain! So next year, I will have to limber up a little bit more.” 

Sue (No  6 above) said, “It seemed such a lovely morning and then I realised we had to walk 11.9 miles!  The atmosphere was great, weather couldn’t have been better and the walk was pretty so these factors easily took your mind off how far you still had to go.  I thoroughly enjoyed the walk, will definitely do it again and surprised myself at how well we had done.”

Lambert Chapman LLP Partner Lisa (unnumbered) added, “3.45am and the alarm sounds in the bedroom, I wake up surprisingly alert before the realisation dawns on me of the 12 mile walk ahead.    As I leave the house to pick up the girls from the office I am just so pleased that whilst it is misty at least it is cool and not raining, ideal walking conditions. 

We arrive at the Discovery Centre and are overwhelmed that despite the unsocial hour we are greeted by over 500 happy smiling women who are all keen to commence their sunrise walk.   We set off at 4.45am and almost immediately run into our first hurdle, the directions seem to have gone awry and we end up having to try to interpret the map, sadly we go of course along with about 50 other women – what is it with women and maps!   Back on track we continue our quest to push on and are pleasantly surprised at how quickly we arrive at the half way point.   I felt it was the constant gossiping and our will to continue to overtake people on the route that contributed to the good time we achieved.   Along the route we are encouraged by the Lambert Chapman Marshalls, firstly Sean and Richard who are keen to point out our error, secondly by Partners Nigel and Nick who seemed to be making the most of their time by catching up with their reading and finally to Chris who was taking it easy sunbathing in his chair.  

At 8.30am we cross the finish line still with a smile on our faces and pleased that we all made it round in one piece.  I thoroughly enjoyed the walk and will definitely be putting my name down for next year.    The camaraderie of the women on the course was commendable and there was not a sad face in sight, only the sound of gossip and laughter.     I am also pleased that after a long kip and a leg massage I have no reported aches or pains and even made the effort to walk to work the day after.   Initial indications are that nearly £50k has been raised for Farleigh Hospice of which we were able to raise approx £1,100. 

Finally I would like to thank the Girls in the team for their sterling effort and for their company without which it would have been a much more arduous task to complete.”  

Sarah (number 5) added, “It was nice to see so many ladies turning up for the sunrise start especially as it was so early in the morning.  It was a good atmosphere and the weather was good. 

It was a shame that we managed to get lost just as we started but it made it that much more exiting. I would definitely do it again next year as it is for a good cause and it I found it most enjoyable.”

Sean acted as a marshal at Checkpoint 1, “I was lucky enough to be a marshall on the first checkpoint with Tricky which meant that we had to be at the Discovery Centre by 4.15 am ready for our instructions. When I arrived Tricky already had the map showing our directions to the checkpoint so after signing in, we got in the car and left.

This is when we encountered our first problem, Tricky was in charge of directions and he had put the map in the boot. After pulling over to get the map out we successfully made it to our checkpoint, surprisingly light for 4.40 in the morning. We were also accompanied by Raynet so that details could be passed back to control of the first walker.

We commenced putting up the Lambert Chapman Banner and before we had finished the first walkers were with us with number 291 in the lead, so I recall, followed by a significant number of early birds who started the walk at sunrise. But where was Lisa Potter and the rest of the Lambert Chapman ladies who also started the walk at sunrise, they were nowhere to be seen?

Approximately 15 minutes latter we saw some pink shirts in the distance but coming from a completely different direction and there were our girls blaming the confusion on a dodgy sign. All in all a well run walk raising over £60,000 for Farleigh Hospice. I would certainly help out again.

 Nick and Nigel were positioned just before check point 3 at Felsted. Nick’s thoughts were, “When the clock went off at 3.45 I looked out of the window to see thick fog and it remained for most of the event. Having visited the office to collect a banner I then put it up at Felsted School the half way point and was ready at my appointed rendezvous time of 5.15 for 5.30 start only to find no one else was there! All of a sudden cars arrived from all directions and we, Nigel and I, were issued with our marshalling jackets and shown to our spot by the Felsted Water Tower.

We sat waiting and walked down to the gate to look across the fields – nothing. Silence. We walked back and waited for a few minutes and suddenly heard voices, quite a few of them and then the leaders, about 20 of them, marched past in twos at a rapid pace! Bang went our tea and coffee order for a few minutes. After that it was a constant stream of ladies, all saying good morning and being friendly some asking us our number which we were at a loss to understand for a while before we cottoned on they were trying to see the distance.

We saw a few faces we knew and all of our colleagues. Having been told we would be stood down by 11.00 we were delighted to see the Raynet volunteers at the rear of the walk at around 8.30 and it gave us a chance to dismantle the banner and race round to the finish and meet up with our walkers. There was great cameradory amongst those who had finished and everyone seemed to have enjoyed themselves.

 As a Partner responsible for Marketing I was delighted that our Firm had been able to participate in such a good event and from comments made by Farleigh people a good sum of money will be raised. We like to play our part in the local community and hopefully we have got it right this time.”